Correspondence 0001628280-24-044629 from Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613) (DRCT)
Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613)
Date: Oct. 31, 2024 · CIK: 0001880613 · Accession: 0001628280-24-044629
AI Filing Summary & Sentiment
File numbers found in text: 333-282762
Letter
Document
Direct Digital Holdings, Inc.
1177 West Loop South, Suite 1310
Houston, Texas 77027
VIA EDGAR
October 31, 2024
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attn: Kate Beukenkamp
Re: Direct Digital Holdings, Inc.
Registration Statement on Form S-1
File No. 333-282762
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Direct Digital Holdings, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) so that the Registration Statement will be declared effective as of 4:00 p.m. Eastern time on November 4, 2024, or as soon as practicable thereafter. The Company hereby authorizes Rakesh Gopalan or David S. Wolpa, both of whom are attorneys at the Company’s outside legal counsel, Troutman Pepper Hamilton Sanders LLP, to orally modify or withdraw this request for acceleration.
Once the Registration Statement has been declared effective, please orally confirm that event with Mr. Gopalan at (704) 916-2374 or Mr. Wolpa at (704) 916-2375.
Thank you for your assistance in this matter.
Very truly yours,
Direct Digital Holdings, Inc.
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Direct Digital Holdings, Inc.
1177 West Loop South, Suite 1310
Houston, Texas 77027
VIA EDGAR
October 31, 2024
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attn: Kate Beukenkamp
Re: Direct Digital Holdings, Inc.
Registration Statement on Form S-1
File No. 333-282762
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Direct Digital Holdings, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) so that the Registration Statement will be declared effective as of 4:00 p.m. Eastern time on November 4, 2024, or as soon as practicable thereafter. The Company hereby authorizes Rakesh Gopalan or David S. Wolpa, both of whom are attorneys at the Company’s outside legal counsel, Troutman Pepper Hamilton Sanders LLP, to orally modify or withdraw this request for acceleration.
Once the Registration Statement has been declared effective, please orally confirm that event with Mr. Gopalan at (704) 916-2374 or Mr. Wolpa at (704) 916-2375.
Thank you for your assistance in this matter.
Very truly yours,
Direct Digital Holdings, Inc.
/s/ Diana P. Diaz
Name: Diana Diaz
Title: Chief Financial Officer
cc (via email): Rakesh Gopalan and David Wolpa, Troutman Pepper Hamilton Sanders LLP